Columbus, Georgia

MINUTES #

39-02



The Columbus, Georgia, Board of Tax Assessors met Wednesday, October 2, 2002,

at 2:00PM with Assessors Lawton Grantham, Richard Stallings, Assessor Ann

Grantham and William Braxton present. Also present was Chief Appraiser Martin

J. Land. Chairman Beatrice Breaux was absent.



Assessor Richard Stallings made a motion to approve Minutes #38-02, Assessor

William Braxton second it, motion carried unanimously.



The Board approved assessment corrections for real estate.



Met with Mr. Burgess regarding the valuation of his 2002 Harley Davidson

motorcycle. Mr. Burgess said he was not asking for a monetary change in the

amount of taxes but he thought he was entitled to a historical tag for his

motorcycle. He said even though the motorcycle was new, it qualifies for a

historical vehicle tag. He gave the Board a copy of GA Code 48-5-440 and

pointed out that the Code states ?Antique or hobby or special interest motor

vehicle? means a motor vehicle which is 25 years old or older as indicated by

the model year or a motor vehicle which has been designed and manufactured to

resemble an antique or historical vehicle. The Board explained to Mr. Burgess

that the Department of Revenue is responsible for establishing the values for

motor vehicles and if the motorcycle qualifies as a historical vehicle the

Department of Revenue should be the agency that classifies the vehicle as

historic. The Board advised Mr. Burgess to contact the Department of Motor

Vehicles and furnished him with the telephone number and the name of a contact

person regarding this matter.



Met with Mr. Merit and Mr. Francis representing Holsey Chapel CME Church, Inc.

requesting non-taxability for property located at 727 8th Ave (Parcel ID 019

026 013). Mr. Merit and Mr. Francis said the property is used as a parking lot

for church members and visitors and was used on January 1, 2002. The Board

requested a field review.



Ms. Temmeli had an appointment with the Board of Tax Assessor, but did not

appear (Account # 05746301 & 05743501).



Met with Residential Division Chief Bob O?Brien, reviewed and approved the

following:



2002 Map Splits: 2

2002 Appeals: 1(-)

Late Appeals: 5(No Action)



Page 2

Min#39-02



Met with Commercial Division Chief Linda King, reviewed and approved the

following:



2002 Map Split: 2



Met with Personal Property Division Chief Oliver Juhan, reviewed and approved

the following:



Assessment Corrections: 8(-)

2(+)

Appeals: 1(-)

8(NC)





Adjourned 3:40PM.







MARTIN J. LAND

Secretary





APPROVED:____________________________________



__Absent__ ____________ ___________ ____________

_______________

B H Breaux L E Grantham R L Stallings A C Grantham W B

Braxton

Chairman Assessor Assessor Assessor

Assessor